https://www.taxtmi.com/caselaws?id=41050 Excise classification of automobile windscreens turns on their commercial identity in trade rather than the scientific character of the glass used to manufacture them. Where windscreens are bought, sold and recognised as distinct motor vehicle parts, the specific tariff entry for motor parts and accessories applies in preference to the general entry for glass and glassware. Their intended vehicle use does not recast them as mere glass for tariff purposes. Classification under the motor-parts entry consequently displaces a demand based on the general glass-and-glassware entry. en-us Wed, 16 Dec 1981 00:00:00 +0530 Mon, 12 Mar 2018 17:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41050 Excise classification of automobile windscreens turns on their commercial identity in trade rather than the scientific character of the glass used to manufacture them. Where windscreens are bought, sold and recognised as distinct motor vehicle parts, the specific tariff entry for motor parts and accessories applies in preference to the general entry for glass and glassware. Their intended vehicle use does not recast them as mere glass for tariff purposes. Classification under the motor-parts entry consequently displaces a demand based on the general glass-and-glassware entry. Case-Laws Central Excise Wed, 16 Dec 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41050